Georgetown Law
Georgetown Law Library

Tax Research - State and Local

This guide serves as a starting point for conducting research in state tax laws.

Primary Law Sources

State Tax Statutes

State tax statutes are found with the state code compilation for its respective state. Because each state code compilation has a different name, the easiest way to determine the name of a state code compilation is to use Jurisdiction Table 1 in the Bluebook or consult the Georgetown Law Library'sstate research guide for the state you are interested in.

Not every state has a stand-alone "tax code." In many states, tax-related statutes are spread throughout their code. For these states, using one of the state tax-specific resources listed in the "loose leaf services " section of this guide may be more helpful than using the state's annotated code.

Both Westlaw and Lexis have compiled each state's tax statutes into narrow, specialized databases.

State Tax Regulations and Administrative Guidance

Like in the Federal tax system, each state has an administrative agency that enforces the tax law, drafts regulations, and issues administrative guidance. In most states, this agency is usually the Treasury or the Office of the Comptroller. In some states, the Attorney General's office also produces administrative guidance in the form of letter rulings.

Each state's regulatory compilation has a different name. The easiest way to determine the name of the compilation is to use Jurisdiction Table 1 in the Bluebook or consult the Georgetown Law Library's state research guide for the state you are interested in.

Both Westlaw and Lexis have compiled each state's tax regulations into narrow, specialized databases.

State Tax Cases

Most states do not have a specialized tax court like the United States Tax Court. However some states have special tax tribunals that hear tax disputes before they enter the court system. At the state level, there are no state tax case reporters such as American Federal Tax Reporter or United States Tax Cases. To locate state tax case law, state tax researchers must use the designated state digest and reporter system for their jurisdiction. Please consult the Georgetown Law Library's state research guide for the state you are interested in for additional information on conducting case research in that state.

Both Westlaw and Lexis have compiled each state's tax cases into narrow, specialized databases: